Section 1Citation and commencement
This Order may be cited as the Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008 and shall come into force on 1st July 2008.
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Statutory Instrument
The Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008
Section 2Income tax exemption under Part 2 of the Income Tax (Earnings and Pensions) Act 2003
The Income Tax Acts shall have effect in relation to any amount of benefit payable by virtue of the Government pilot scheme known as the Up-Front Childcare Fund as if it was exempt from income tax as employment income under Part 2 of the Income Tax (Earnings and Pensions) Act 2003 .
2 sections
Cite this legislation
The Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2008-1464
Contains public sector information licensed under the Open Government Licence v3.0.
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